(a) A person who transports cigarettes by vehicle on a public road shall have in the vehicle a delivery ticket or invoice that states: (1) the name and address of the seller or consignor; (2) the name and address of a buyer or consignee who is: (i) a person in the State authorized by Title 12 of the Tax – General Article to hold unstamped cigarettes on which the tobacco tax has not been paid; or (ii) a person in another jurisdiction authorized to hold cigarettes on which the tax imposed by that jurisdiction has not been paid; and (3) the quantity and brands of the cigarettes that are being transported. (b) The Executive Director by regulation may require a common carrier that brings cigarettes into the State to submit to the Executive Director a copy of any freight bill relating to the cigarette shipment.
Maryland Legal Code